{
  "url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-28",
  "json_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010/regulation-28.json",
  "legislation": "uksi/2010/1813",
  "legislation_title": "The Revenue and Customs (Complaints and Misconduct) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/revenue-and-customs-complaints-and-misconduct-regulations-2010",
  "path": "regulation/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Reference of complaints to the Director General",
  "text": "(1) It shall be the duty of the appropriate authority to refer a complaint to the Director General where the complaint is—\n(a) one alleging that the conduct complained of has resulted in death or serious injury;\n(b) any complaint not falling within paragraph (a) but alleging conduct which constitutes—\n(i) a serious assault, as defined in guidance issued by the Director General;\n(ii) a serious sexual offence, as defined in guidance issued by the Director General;\n(iii) serious corruption, as defined in guidance issued by the Director General;\n(iv) a criminal offence or behaviour which is liable to lead to a disciplinary sanction and which in either case was aggravated by discriminatory behaviour on the grounds of a person’s race, sex, religion, or other status identified in guidance issued by the Director General;\n(v) a relevant offence;\n(c) a complaint which arises from the same incident as one in which any conduct falling within paragraph (a) or (b) is alleged; or\n(d) one in respect of which the Director General notifies the appropriate authority that the Director General requires the complaint in question to be referred to the Director General for the Director General’s consideration.\n(2) The obligation on the Head of the Home Civil Service under paragraph (1)(a) or (b) to refer a complaint about the conduct of a person in respect of whom the Head of the Home Civil Service is the appropriate authority arises only if the Head of the Home Civil Service is satisfied that the complaint contains an indication that a criminal offence may have been committed by that person.\n(3) The obligation on the Chief Executive or the Commissioners (other than the Chairman, the Chief Executive and the Permanent Secretary for Tax) under paragraph (1)(a) or (b) to refer a complaint about the conduct of a person in respect of whom the Chief Executive is or the Commissioners are the appropriate authority arises only if the Chief Executive is or the Commissioners are satisfied that the complaint contains an indication that the person may have—\n(a) committed a criminal offence, or\n(b) behaved in a manner which would justify the bringing of disciplinary proceedings and that such behaviour (if it had taken place) would be likely to lead to the termination of that person’s office or employment.\n(4) In a case where there is no obligation under paragraph (1) to make a reference, the appropriate authority may refer a complaint to the Director General if that authority considers that it would be appropriate to do so by reason of—\n(a) the gravity of the subject-matter of the complaint; or\n(b) any exceptional circumstances.\n(5) In a case in which a reference under paragraph (1) or (4) is neither made nor required to be made, the Head of the Home Civil Service may refer a complaint to the Director General if—\n(a) it is one in relation to which the Chief Executive is the appropriate authority; and\n(b) the Head of the Home Civil Service considers that it would be appropriate to do so by reason of—\n(i) the gravity of the subject-matter of the complaint, or\n(ii) any exceptional circumstances.\n(6) Where a complaint is required to be referred to the Director General under paragraph (1)(a), (b) or (c), notification of the complaint shall be given to the Director General—\n(a) not later than the end of the day following the day on which it first becomes clear to the appropriate authority that the complaint is one to which that sub-paragraph applies, and\n(b) in such manner as the Director General specifies.\n(7) Where a complaint is required to be referred to the Director General under paragraph (1)(d), notification of the complaint shall be given to the Director General—\n(a) not later than the end of the day following the day on which the Director General notifies the appropriate authority that the complaint is to be referred, and\n(b) in such manner as the Director General specifies.\n(8) Subject to paragraph (10), the power—\n(a) of the Director General by virtue of paragraph (1)(d) to require a complaint to be referred to the Director General, and\n(b) of the appropriate authority to refer a complaint to the Director General under paragraph (2) or (3),\nshall each be exercisable at any time irrespective of whether the complaint is already being investigated by any person or has already been considered by the Director General.\n(9) Where the appropriate authority refers a complaint to the Director General under this regulation it shall give a notification of the making of the reference—\n(a) to the complainant, and\n(b) except in a case where it appears to the appropriate authority that to do so might prejudice a possible future investigation of the complaint, to the person complained against.\n(10) A complaint that has already been referred to the Director General under this regulation on a previous occasion—\n(a) shall not be required to be referred again under this regulation unless the Director General so directs, and\n(b) shall not be referred in exercise of any power conferred by this regulation unless the Director General consents.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Regulations substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), reg. 18(2)(a) (with regs. 18(3), 37)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 28(1)(b)(iv) substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), regs. 1, 18(14) (with reg. 37)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Regulations substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), reg. 18(2)(c) (with regs. 18(3), 37)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Regulations substituted (8.1.2018) by The Independent Office for Police Conduct (Transitional and Consequential) Regulations 2017 (S.I. 2017/1250), reg. 18(2)(d) (with regs. 18(3), 37)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 28 in force at 5.8.2010, see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
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    {
      "type": "substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "word omitted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2025/703",
      "affecting_title": "The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1813/regulation/28",
    "retrieved_at": "2026-11-12T03:35:43.332245+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}